A spokesman for Deloitte said: "We estimate the maximum possible award that could result from the Comet case to be less than half the £26m figure that has been quoted by the secretary of state, and we have provided relevant information to the Insolvency Service to assist them with paying the award.
Deloitte has said that Comet made "significant efforts" to consult with staff ahead of the redundancies.
It has also emerged that UK taxpayers have been hit with a bill of as much as £50m in compensatory payments to workers laid off incorrectly during more than 20 company insolvencies overseen by Deloitte in the past six years.
Some winners of premium rate phone-in competitions were chosen based on whether they might make "entertaining" contestants, according to a scathing investigation by Deloitte.
Winners of premium rate phone-in competitions on shows fronted by Anthony McPartlin and Declan Donnelly were chosen based on whether they might make "entertaining" contestants, according to the Deloitte report published today.
Other problems highlighted by the Deloitte report into participation TV deception in ITV shows included the Saturday Night Takeaway production team selecting a winner - in a competition that was meant to choose a final winner at random - who would be good on camera and make the "most entertaining programme".
Another major target of the Deloitte report was Ant and Dec's Gameshow Marathon, co-produced by ITV Productions and Fremantle and broadcast in 2005, which recreated seven once-popular game-shows using celebrity contestants as part of ITV's 50th anniversary programming.
Laren Poole, another co-founder, is another filmmaker and the Ben Keesey, the chief finanacial officer, has been with Deloitte and Touche LLP, JP Morgan & Associates and Brentwood Associates Private Equity.
Chris Richardson from Deloitte Access Economics said it was possible the wage increase would affect jobs in the retail sector, but that it would be unlikely to affect the wider economy.
For the first time, consultants Deloitte were also said to have been brought into the mix as an "official independent adjudication partner" in order to "ensure that the integrity and authenticity of the voting process".
The tribunal judge found that the company and its administrator Deloitte did not organise proper consultations when 7,000 people were made redundant in 2012.
